New Era in the E-Transformation Process: The Scope of E-Invoice, E-Archive and E-Delivery Note has Expanded
Communiqué No. 535 regarding the amendment of the Tax Procedural Law General Communiqué No. 509 was published in the Official Gazette.
Expanding Applications in the e-Transformation Process
With the Tax Procedure Law General Communique No. 535 published by the Revenue Administration on January 22, 2022, significant changes were made in the use and control of electronic documents.
| Mass | Current Status | Notification Sequence Number 535 |
| All Taxpayers | Turnover Limit 2020: 5 Million TL e-Invoice / e-Archive Obligation: 01.07.2021 |
Turnover Limit 2021: 4 Million TL 2022: 3 Million TL e-Invoice / e-Archive Obligation: 01.07.2022 |
| All Taxpayers | Turnover Limit 2020: 25 Million TL e-Delivery Note Obligation: 01.07.2021 |
Turnover Limit 2021: 10 Million TL e-Delivery Note Obligation: 01.07.2022 |
| Those Engaging in E-commerce Activities, Real Estate, Motor Vehicle Buying, Selling, Renting, Those Engaged in Construction and Manufacturing Activities |
To These Sectors No Special Obligations |
2020: Those who exceed 1 Million TL turnover or 2021: Those who exceed 1 Million TL turnover or 2022: Those with a turnover exceeding 500 Thousand TL e-Invoice / e-Archive Obligation: 01.07.2022 |
| Ministry of Culture and Tourism or Municipal Licensed Hotels |
To These Sectors No Special Obligations |
No Turnover Limit e-Invoice / e-Archive Obligation: 01.07.2022 |
| e-Archive Invoice Issuance Obligation Lower Limit | To Taxpayers: 5 Thousand TL and Above For Others: 30 Thousand TL and Above Mandatory Date: 01.01.2020 |
To Taxpayers: 2 Thousand TL and Above For Others: 5 Thousand TL and Above Mandatory Date: 01.03.2022 |
Expanding Scope of e-Invoice Application
e-Invoice refers to an electronic document that is standardized in a certain format and unalterably encrypted. The e-Invoice application aims to significantly reduce error rates, security problems, time and cost loss. With the notification published by the Revenue Administration on Saturday, January 22, 2022, the turnover limits determined for the obligation to switch to e-Invoice were reduced. With the new notification;
* Taxpayers with gross sales revenue of 4 million TL for 2021 and 3 million TL and above for 2022 and subsequent accounting periods are obliged to switch to e-Invoice.
* The limit of the e-Invoice application has been expanded for taxpayers who engage in e-Commerce activities through their own website or intermediary platforms. The turnover limit for the 2020 and 2021 accounting periods has increased to 1 Million TL and above. For the 2022 or subsequent accounting periods, taxpayers with a turnover of 500 Thousand TL and more have been obliged to switch to the e-Invoice application.
* Another field of activity that expanded the scope of the e-Invoice application included businesses engaged in real estate and motor vehicle trade. As of the accounting period of 2020 and 2021, it was mandatory for these taxpayers with a turnover of 1 Million TL and above to switch to the e-Invoice application. For the 2022 and subsequent accounting periods, it was mandatory for those with a turnover of 500 Thousand TL and above to switch to the e-Invoice application. In addition, hotels that provide accommodation services "Businesses are also expected to issue e-Invoices.
* The start date of the application for taxpayers who are required to use e-Invoice according to their turnover limit has been determined as 01 July 2022.
Expanding Scope of e-Archive Invoice Application
e-Archive Invoice includes recording copies of all invoices issued, stored or submitted in paper form within the scope of VUK legislation as e-Documents. e-Archive Invoice requires businesses to keep the relevant documents in accordance with the Revenue Administration legislation for a period of 10 years.
The e-Archive Invoice requirement previously applied when the total value of invoices issued to taxpayers on the same day was 5 thousand TL or more. For invoices issued to non-taxpayers, e-Archive Invoices were required when the total exceeded 30 thousand TL. Under the new communiqué, the same-day total for invoices issued to non-taxpayers was reduced to 5 thousand TL. For invoices issued to taxpayers, the e-Archive Invoice requirement was aligned with the invoice issuance threshold set by the Revenue Administration. This threshold is updated annually and was 2000 TL for 2022.